The state balances its budget by counting nearly $5 billion in unspent funds that were raised for specific programs. To change their ways, lawmakers would have to go back to what they were trying to avoid: choices between taxes and cuts.

Sen. Kirk Watson, D-Austin, criticized Republican Comptroller Susan Combs on Wednesday, saying she had a “cavalier” approach to doling out millions of dollars in tax incentives, including the award eventually granted to the promoters of F1 auto racing.